During the occupation period, the M.V.i.R. required postal customers to pay a war tax with each mailing.
The war tax could be paid by the sender by attaching a war tax stamp alongside the normal postage. If the sender failed to pay the war tax, the postal service would attach a war tax stamp and charge the recipient upon delivery.
Unlike normal postage of the M.V.i.R. which were overprints of German issues, the war tax stamps were overprints of Romanian issues.
Several series of Romanian fiscal stamps were overprinted and intended for use solely as fiscal revenue stamps. However, enforcement of this policy was lax, and they were frequently used as war tax stamps. For this reason, in Michel they are cataloged with Roman numerals instead of numbers. They can easily be distinguished by their face values — all war tax stamps were 5 or 10 Bani, while the fiscal stamps ranged in value from 30 Bani to 5 Lei.
This series was issued on 15 September 1917.